Closing costs in the canton of St. Gallen
Overview
In St. Gallen the transfer tax is formally a tax of the political commune — yet the rate is written into the cantonal tax act, so there is no communal leeway at all and the same rate applies everywhere. The notariat follows the official-office principle with a twist: when the land registrar notarizes the deed personally, the tariff rates double — notarization and registration then cost the same. The canton offers no primary-residence relief; only certain transfers within the family benefit from a reduced rate.
The table shows what the tax and fees actually amount to, with tariff type, who pays, source and check date; the calculator works through your individual case. Beyond that, the canton overview and the guide to the transfer tax are worth a look.
The four cost blocks
| Cost block | Tariff | Who pays |
|---|---|---|
| Transfer tax | flat rate Source: www.gesetzessammlung.sg.ch · Last checked: | Buyer |
| Notary fees | tiered rate Source: www.gesetzessammlung.sg.ch · Last checked: | Buyer |
| Land register fees | tiered rate Source: www.gesetzessammlung.sg.ch · Last checked: | Buyer |
| Mortgage note | several fees Source: www.gesetzessammlung.sg.ch · Last checked: | Buyer |
Frequently asked questions
Who does the transfer tax in St. Gallen belong to?
To the political commune — but the rate is fixed in the cantonal tax act, so it is identical in every commune. The acquirer owes the tax, with the seller jointly liable.
Is there relief for a primary residence?
No. A reduced rate exists only for certain transfers within the family, for instance in an inheritance division.
Who notarizes the purchase contract in St. Gallen?
The state notariat — as a rule the land registrar notarizes the deed personally; in that case the tariff rates double.